Hidden in the Shadow: GASB Statement 33 - GASB Statement 33 provides guidance for recognizing nonexchange revenues on the accrual basis -- The basis required for the governmentwide financial statements. Thus, to apply Statement 34 properly, governments must also apply Statement 33, under which nonexchange revenues are recognized based on legally enforceable claims or fulfillment of eligibility ...
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|Authors:||Johnson, Laurence E. ; Galloway, Wesley A.|
The government accountants journal : financial management in the public sector. - Alexandria, Va., ISSN 0883-1483, ZDB-ID 7166801. - Vol. 51.2002, 4, p. 40-43
Eckhart, Katherine S., (2001)
Assessing the Value of the CGFM Designation - A national survey of government chief financial officers' salaries for 1999 compares effects of the Certified Government Financial Manager (CGFM), the Certified Public Accountant (CPA) and absence of professional certification. Results show that individuals holding the CGFM and-or the CPA earn appreciably higher salaries than do their uncertified ...
Johnson, Laurence E., (2001)
Bean, David R., (1996)
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